| Other assets and liabilities The breakdown of the balances of these headings of the consolidated balance sheets is as follows: | | | | | | | | | | | | OTHER ASSETS AND LIABILITIES (MILLIONS OF EUROS) | | | | | | 2025 | 2024 | 2023 | | ASSETS | | | | Inventories ⁽¹⁾ | 1,307 | 1,299 | 276 | Transactions in progress | 182 | 482 | 41 | Accruals | 2,101 | 1,862 | 1,368 | Other items | 1,395 | 1,881 | 1,174 | | Total | 4,985 | 5,525 | 2,859 | | LIABILITIES | | | | Transactions in progress | 346 | 306 | 133 | Accruals | 3,463 | 3,066 | 2,878 | Other items | 1,900 | 1,997 | 2,466 | | Total | 5,709 | 5,370 | 5,477 |
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